地方自治團體之課稅立法權，往往受限於地方稅法通則的諸多限制，特別是財政部經由實質「備查」方式，而不予通過的例子所在多有，其中以地方碳稅為最顯著的實例。2011 年高雄市政府乃提出「事業氣候變遷調適費」之開徵，將其定位為特別公課，引發諸多討論與質疑，本文乃以此為例，進行地方財政工具的運用與檢討。

The legislative of tax collecitve by Local self-government usually limited by Common Rules of the Local Tax Law. Especially Central Ministry of Finance usually not approved the tax collective by local self-government through “reference”. The most obvious example is the local Carbon Tax. Kaohsiung City bring up “Enterprise Climate Change Adaptation fee” in 2011 to position as Umweltabgaben which to bring about lots of discussion and question. This article use this as an example to proceed the practice and review of local financial tools.